His statement, “or something else”: that is, other than a bridal due, such as compensation due to the husband in a divorce initiated by the wife, compensation for an injury, or liability for destroyed property. Likewise, if wealth was lost or stolen and you found it after some years, the relied-upon position is that you must pay its zakah.

Note: Zakah is due on property lent for use and on property held in deposit, because they remain the property of their owner, just like the rest of his wealth.

His statement, “owed by a solvent person or anyone else”: a solvent person is one who is wealthy, while “anyone else” refers to a poor person.

This applies whether the debtor is willing to pay or evasive, and whether the debt is deferred or immediately due.

His statement, “he should pay its zakah when he receives it, for the preceding years”: that is, when he receives it, he must pay its zakah for the years that have passed. This is the relied-upon position.

For example, a person is owed (100) dirhams by four people, with each owing him (25) dirhams. The money remains with them for years, and when he collects it, he finds that its zakah is greater than the amount itself.

We say: Pay its zakah, even if it exceeds the amount itself, provided that you possess other wealth that completes the nisab (the minimum taxable threshold). But if you have no wealth besides it, then in the first year it falls below the nisab, and nothing is due on it.

Another example: a man sells land to someone for (100,000) riyals, and the buyer is poor. The money remains with him for ten years, and then the seller receives it.

He must pay its zakah for ten years, because of the words, “for the preceding years.”

From his use of the words, “he pays,” we understand that this zakah is a timely discharge, rather than